Title IX, LOCAL GOVERNMENT (Ch. 331 - 420)

1. Unless otherwise provided by state law, if notice of an election, hearing, or other official action is required by this chapter , the board shall publish the notice at least once, not less than four nor more than twenty days before the date of the election, hearing, or other a…

1. If a petition of the voters is authorized by this chapter , the petition is valid if signed by eligible electors of the county equal in number to at least ten percent of the votes cast in the county for the office of president of the United States or governor at the preceding …

1. A county infraction is a civil offense punishable by a civil penalty of not more than seven hundred fifty dollars for each violation or if the infraction is a repeat offense a civil penalty not to exceed one thousand dollars for each repeat offense. 2. A county by ordinance ma…

A county may rescue, provide maintenance, or dispose of neglected livestock or another animal, as provided in chapters 717 and 717B . 94 Acts, ch 1103, §2

Unless otherwise stated, the dates of elections on public measures authorized in this chapter are limited to those specified for counties in section 39.2 . 2008 Acts, ch 1115, §55, 71

1. The board shall appoint: a. A veterans memorial commission in accordance with sections 37.9 , 37.10 , and 37.15 , when a proposition to erect a memorial building or monument has been approved by the voters. b. A county conservation board in accordance with section 350.2 , when…

The board shall: 1. Require and approve official bonds in accordance with chapter 64 and section 636.6 , and pay the cost of certain officers’ bonds as provided in section 64.11 and section 331.324, subsection 6 . 2. Make temporary appointments in accordance with section 66.19 , …

1. a. A county may combine the duties of two or more of the following county officers and employees as provided in this subsection : (1) Sheriff. (2) Treasurer. (3) Recorder. (4) Auditor. (5) Medical examiner. (6) General assistance director. (7) Commission on veteran affairs. (8…

1. The board shall: a. Carry out the duties of a public employer to engage in collective bargaining in accordance with chapter 20 . b. Grant claims for mileage and expenses of officers and employees in accordance with sections 70A.9 through 70A.13 and section 331.215, subsection …

1. As used in this section , “pioneer cemetery” means a cemetery where there have been twelve or fewer burials in the preceding fifty years. 2. Each county board of supervisors may adopt an ordinance assuming jurisdiction and control of pioneer cemeteries in the county. The board…

1. When the estimated total cost of a public improvement, other than improvements which may be paid for from the secondary road fund, exceeds the competitive bid threshold in section 26.3 , or as established in section 314.1B , the board shall follow the competitive bid procedure…

1. As used in this section , “contract” means a claim, account, or demand against or agreement with a county, express or implied, other than a contract to serve as an officer or employee of the county. However, contracts subject to section 314.2 are not subject to this section . …

1. Counties bounded by a body of water have concurrent jurisdiction over the entire body of water lying between them. 2. In disposing of an interest in real property by sale or exchange, by lease for a term of more than three years, or by gift, the following procedures shall be f…

1. A county has jurisdiction over secondary roads as provided in section 306.4, subsection 2 , section 306.4, subsection 5 , paragraph “b” , and section 306.4, subsection 6 , paragraph “b” . 2. The board shall exercise the county’s jurisdiction over secondary roads in accordance …

The board shall: 1. Proceed in response to a petition to establish a unified law enforcement district in accordance with sections 28E.21 through 28E.28A , or the board may proceed under those sections on its own motion. 2. Provide for emergency management planning in accordance w…

1. The board may exercise the following powers in accordance with the sections designated, and may exercise these or similar powers under its home rule powers or other provisions of law: a. Establishment of parks outside of cities as provided in section 461A.34 . b. Establishment…

The board shall ensure that the county commissioner of elections conducts primary, general, city, school, and special elections in accordance with applicable state law. The board shall canvass elections in accordance with sections 43.49 through 43.51 , 43.60 through 43.62 , 46.24…

1. A county may: a. Require the abatement of a nuisance, public or private, in any reasonable manner. b. Require the removal of diseased trees or dead wood, except on publicly owned property or right-of-way. c. Require the removal, repair, or dismantling of an abandoned or danger…

1. A county may, by resolution, assume the exercise of the powers and duties of township trustees relating to fire protection service and emergency medical service for any township located in the unincorporated area of the county. 2. The board of supervisors shall publish notice …

1. The board shall: a. Audit expenses charged to the county for the annual examination by the auditor of state and approve or object to the expenses as provided in section 11.21 . b. Establish budgets for the farm-to-market road fund and the secondary road fund in accordance with…

1. The payment of county obligations by anticipatory warrants is subject to chapters 74 and 74A and other applicable state law. Anticipatory warrants drawn on the secondary road fund are also subject to sections 309.46 through 309.55 . 2. The board may: a. Require a person who is…

1. Not later than December 1 of each year on forms and pursuant to instructions prescribed by the department of management, a county shall prepare an annual financial report showing for each county fund the financial condition as of June 30 and the results of operations for the y…

As used in this part, unless the context otherwise requires: 1. “Basic levy” means a levy authorized and limited by section 331.423 for general county services and rural county services. 2. “Committee” means the county finance committee established in chapter 333A . 3. “Debt serv…

Subject to this section and sections 331.423 through 331.425 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its April session to be levied for county purposes as follows: 1. Taxes for general county services shall be levie…

Annually, the board may certify basic levies, subject to the following limits: 1. For general county services on all taxable property in the county: a. For fiscal years beginning before July 1, 2024, three dollars and fifty cents per thousand dollars of assessed value. b. (1) For…

To the extent that the basic levies under section 331.423 are insufficient to meet the county’s needs for the following services, the board may certify supplemental levies as follows: 1. a. For general county services, an amount sufficient to pay the charges for the following: (1…

The board may levy annually a tax not to exceed six and three-fourths cents per thousand dollars of the assessed value of all taxable property in the county to repair and maintain all cemeteries under the jurisdiction of the board including pioneer cemeteries and to pay other exp…

A county that is providing fire protection service or emergency medical service to a township pursuant to section 331.385 shall establish an emergency services fund and may certify taxes for levy in the township not to exceed the amounts authorized in section 359.43 . The county …

The board may certify an addition to a levy in excess of the amounts otherwise permitted under sections 331.423 and 331.424 if the proposition to certify an addition to a levy has been submitted at a special levy election and received a favorable majority of the votes cast on the…

Repealed by 2023 Acts, ch 71, §9, 10 . 2023 repeal applies to taxes and budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §10

1. Except as otherwise provided by state law, county revenues from taxes and other sources for general county services shall be credited to the general fund of the county, including revenues received under sections 9I.11 , 101A.3 , 101A.7 , 123.36 , 142D.9 , 176A.8 , 321.105 , 32…

1. Except as otherwise provided by state law, county revenues from taxes and other sources for rural county services shall be credited to the rural services fund of the county. 2. The board may make appropriations from the rural services fund for rural county services, including …

1. Except as otherwise provided by state law, county revenues for secondary road services shall be credited to the secondary road fund, including the following: a. Transfers from the general fund not to exceed in any year the dollar equivalent of a tax of sixteen and seven-eighth…

1. Except as otherwise provided by state law, county revenues from taxes and other sources for debt service shall be credited to the debt service fund of the county. However, moneys pledged or available to service general obligation bonds, and received from sources other than pro…

A county may establish other funds in accordance with generally accepted accounting principles. Taxes may be levied for those funds as provided by state law. The condition and operations of each fund shall be included in the annual financial report required in section 331.403 . 8…

1. It is unlawful to make permanent transfers of money between the general fund and the rural services fund. 2. Moneys credited to the secondary road fund for the construction and maintenance of secondary roads shall not be transferred. 3. Other transfers, including transfers fro…

1. On or before January 15 of each year, each elective or appointive officer or board, except tax certifying boards as defined in section 24.2, subsection 2 , having charge of a county office or department, shall prepare and submit to the auditor or other official designated by t…

Repealed by 2023 Acts, ch 71, §96, 98 . 2023 repeal applies to political subdivision budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §98

Annually, the board of each county, subject to section 331.403, subsection 4 , sections 331.423 through 331.425 , the applicable portions of chapter 24 , and other applicable state law, shall prepare and adopt a budget, certify taxes, and provide appropriations as follows: 1. The…

1. The board may amend the adopted county budget, subject to sections 331.423 through 331.425 and other applicable state law, to permit increases in any class of proposed expenditures contained in the budget summary published under section 331.434, subsection 3 . 2. The board sha…

Protests to the adopted budget must be made in accordance with sections 24.27 through 24.32 as if the county were the municipality under those sections except that the protest must be filed no later than May 10 and the number of people necessary to file a protest under this secti…

1. It is unlawful for a county official, the expenditures of whose office come under this part , to authorize the expenditure of a sum for the official’s department larger than the amount which has been appropriated for that department by the board. 2. A county official in charge…

1. As used in this part, the use of the conjunctive “and” includes the disjunctive “or” and the use of the disjunctive “or” includes the conjunctive “and” , unless the context clearly indicates otherwise. 2. As used in this part, unless the context otherwise requires: a. “General…

1. A county which proposes to carry out any general county purpose within or without its boundaries, and to contract indebtedness and issue general obligation bonds to provide funds to pay all or any part of the costs of a project, shall do so in accordance with this part. 2. a. …

1. A county which proposes to carry out an essential county purpose within or without its boundaries, and to contract indebtedness and issue general obligation bonds to provide funds to pay all or any part of the cost of a project shall do so in accordance with this part. 2. Befo…

The term of any indebtedness issued or incurred by a county that will be paid in whole or in part with moneys from the secondary road fund of the counties, the farm-to-market road fund, the county bridge construction fund, or the revitalize Iowa’s sound economy fund, or any other…